A nations customs regulations provide the legal framework for the importation and exportation of goods, including outlining the duties and tariffs applicable for specific goods, under specific circumstances. As such it is important for all companies involved with the importation and/or exportation of goods to be familiar with all of the local regulations and applicable fees and charges, and how they apply on a case by case basis. Specifically, within Peru the regulation defines that all goods fall within eight distinct categories (and on occasion may fall within multiple categories). A brief outline of the categories is provided below:

  1. Import of Goods for consumption – This category applies for goods that are imported for the sole purpose of consumption within Peru (i.e. Apples, Bananas, Grain) whereby a simple system of duties and taxes apply depending on the type of good, its origin and the volume.
  1. Re-import of Goods in the same state – This category applies to goods that have already been exported and are now being re-imported back into Peru. This category only applies as long as the goods were not “transformed”, “elaborated” or “repaired” aboard. For this category there are no payments of duties and/or taxes levied.
  1. Temporary admission of Goods for re-export in the same state – This Category applies to the temporary admission of certain types of goods without any payments of duties and/or taxes, provided the goods are identifiable and destined to be re-exported within a specific timeframe, and are not “transformed”, “elaborated” and/or “Repaired” within Peru. Goods classified under this regime are limited and determined by the Ministry of Economy and Finance.
  1. Definitive Export Goods – This applies to Peruvian Goods and/or goods nationalized in Peru that are to exported abroad. They are not subject to any duties and/or taxes.
  1. Temporary Export for Re-import in the same state – This category applies to Peruvian goods that are to be temporally exported from Peru, with the purpose of re-importing them within a specific timeframe, without the good experiencing any type of modification. For example, goods used for artistic, cultural and/or sporting activities. When goods exported under this regime are subsequently re-imported they are not subject to the payment of customs duties and/or other applicable taxes.
  1. Temporary Export for Re-import in the different state – This category provides a means for the temporary exit of Peruvian and/or nationalized goods for their transformation, elaboration and/or repair abroad and then their re-importation within a specific timeframe.
  1. Temporary admission of Goods for active inward processing – This category allows for the entry of certain types of foreign goods with suspended payment of customs duties and import taxes on the basis that the goods will be exported within a specific timeframe, after having been subject to an inward processing operation that creates value in Peru. Active inward processing operations are those where goods are transformed, elaborated and/or repaired in Peru.
  1. Drawback – This regime only applies to approved goods, however it allows for the total and/or partial reimbursement of the customs duties that were levied during the importation of goods that are contained within the goods that are being exported.

Customs regulations are complex and require a detailed understanding of the the local laws and regulations to ensure correct application.  

With Offices in Colombia, Peru, Mexico, Chile, Argentina, and Panama we at the Biz Latin Hub are well positioned to help companies with navigating the customs laws and regulations across region through the provision of multi-lingual (English, Spanish or French) legal support this is Reliable, Economic and Tailored to meet the client’s needs.


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